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SB 301

Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.

2025-2026 Regular Session Introduced by Joe Bellino and 3 co-sponsors

Michigan bill creates corporate income tax credit for employers providing paid leave during employee organ donation procedures and recovery.

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Bill Summary · SB 301

Legislative bill overview

SB 301 amends Michigan's corporate income tax code to create a new tax credit for employers who provide paid leave to employees donating organs. The bill adds two new sections (279 and 679) to the 1967 Michigan Business Tax Act, establishing financial incentives for companies that compensate workers during organ donation procedures and recovery periods.

Why is this important

Organ donation saves lives but can create financial hardship for working donors who lose income during surgery and recovery. By offering tax credits to employers offering paid donation leave, the bill aims to remove economic barriers to organ donation while incentivizing corporate participation in public health goals. This addresses a real gap: many potential donors delay or avoid donation partly due to lost wages.

Potential points of contention

  • Fiscal cost unclear: The bill doesn't specify credit amounts, eligibility thresholds, or projected revenue loss to the state, making it difficult to assess actual budgetary impact
  • Equity concerns: Tax credits primarily benefit larger corporations that already offer generous benefits; small businesses with fewer resources may not participate, creating disparities in donation support
  • Narrow scope: The credit only addresses organ donation leave but not other life-saving medical procedures (bone marrow, blood plasma donation), raising questions about why organ donation receives preferential tax treatment

Compiled from official sources — confirm details with the bill’s official record.

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